Employees: NN (None)Legal category: SCA (commandite par actions)Size: PMECreation date: 2020-08-06 (5 years)Status: ActiveBusiness sector: Activités des sièges sociauxLocation: PARIS (75002), Paris
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
3E&2M : revenue, balance sheet and financial ratios
3E&2M is a French company
founded 5 years ago,
specialized in the sector Activités des sièges sociaux.
Based in PARIS (75002),
this company of category PME
shows in 2023 a net income positive of 213 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2023, 3E&2M generates positive net income of 213 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2023: 137 k€ -> 213 k€.
Net income (2023)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
212 958 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 89%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 53%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2023)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
88.849%
Financial autonomy (2023)
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Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy 20-30% : Average < 20% : Low
52.512%
Asset age ratio (2023)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2021
2023
Debt ratio
180.862
88.849
Financial autonomy
35.363
52.512
Repayment capacity
1.941
None
Cash flow / Revenue
None%
None%
Sector positioning
Debt ratio
88.852023
2021
2023
Q1: 0.15
Med: 18.69
Q3: 101.54
Average
In 2023, the debt ratio of 3E&2M (88.85) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
52.51%2023
2021
2023
Q1: 13.72%
Med: 51.34%
Q3: 84.19%
Good+14 pts over 2 years
In 2023, the financial autonomy of 3E&2M (52.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Repayment capacity
1.94 years2021
2021
Q1: 0.0 years
Med: 0.41 years
Q3: 4.51 years
Average
In 2021, the repayment capacity of 3E&2M (1.94) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 7945.23. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2023)
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Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good 1-1.5 : Fair < 1 : Liquidity risk
7945.23
Liquidity indicators evolution 3E&2M
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2021
2023
Liquidity ratio
5390.177
7945.23
Interest coverage
-22.724
None
Sector positioning
Liquidity ratio
7945.232023
2021
2023
Q1: 110.3
Med: 414.17
Q3: 1926.34
Excellent
In 2023, the liquidity ratio of 3E&2M (7945.23) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
Interest coverage
-22.72x2021
2021
Q1: -27.53x
Med: 0.0x
Q3: 2.99x
Average
In 2021, the interest coverage of 3E&2M (-22.7x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2023)
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Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released Positive = financing needed
0 €
Customer credit (2023)
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Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good 45-60j : Average > 60j : Long
0 j
Supplier credit (2023)
?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow
0 j
Inventory turnover (2023)
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Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover
0 j
WCR and payment terms evolution 3E&2M
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2021
2023
Operating WCR
0 €
0 €
Inventory turnover (days)
0
0
Customer payment term (days)
0
0
Supplier payment term (days)
81
0
Positioning of 3E&2M in its sector
Comparison with sector Activités des sièges sociaux
Valuation estimate
Based on 89 transactions of similar company sales
in 2023,
the value of 3E&2M is estimated at
1 434 198 €
(range 683 236€ - 3 306 727€).
This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate. Medium reliability: estimate to be confirmed with in-depth analysis.
Estimated enterprise value2023
89 tx
683k€1434k€3306k€
1 434 198 €Range: 683 236€ - 3 306 727€
NAF 5 année 2023
Valuation method used
Net Income Multiple
212 958 €
×
6.7x
=1 434 199 €
Range: 683 236€ - 3 306 728€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 89 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
Net Income Multiple: Relevant for mature companies with stable results.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Similar companies (Activités des sièges sociaux)
Compare 3E&2M with other companies in the same sector:
The revenue of 3E&2M is not publicly disclosed (confidential accounts filed with INPI).
Is 3E&2M profitable?
Yes, 3E&2M generated a net profit of 213 k€ in 2023.
Where is the headquarters of 3E&2M ?
The headquarters of 3E&2M is located in PARIS (75002), in the department Paris.
Where to find the tax return of 3E&2M ?
The tax return of 3E&2M is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).
In which sector does 3E&2M operate?
3E&2M operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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